Journal of Islamic Accounting and Business Research: Volume 3 Issue 2

A study of compliance with AAOIFI accounting standards by Islamic banks in Bahrain

Thea Vinnicombe

The purpose of this paper is to provide an extension of a previous study by the author into compliance by Islamic banks in Bahrain with accounting standards issued by the…

Understanding the dominance of Western accounting and neglect of Islamic accounting in Islamic countries

Ghada Altarawneh, Mike Lucas

This paper seeks to explore the reasons for the dominance of Western accounting and neglect of Islamic accounting in Islamic countries, using Jordan as a case study.

A critical review of the literature on the rate of return risk in Islamic banks

Zairy Zainol, Salina Hj. Kassim

This paper aims to provide a critical review of the literature on the rate of return risk faced by Islamic banks.

Optimized drawdown risk in evaluating the performance of Malaysian mutual funds

Mohammad Reza Tavakoli Baghdadabad, Fauzias Matnor, Izani Ibrahim

This paper aims to evaluate the risk‐adjusted performance of Malaysian mutual funds using optimized drawdown risk measures (ODRMs) based on modern portfolio theory, and to…

Is “not‐real” price lawful? : The case of Islamic (sukuk) mutual funds in Indonesia during financial crisis

Dodik Siswantoro

The purpose of this paper is to discuss some unique phenomena on Islamic fixed (sukuk) mutual fund price during financial global crisis in Indonesia. It aims to show that the sukuk…

Tribute to Professor Dr Sofyan Syafri Harahap, Rahimahu’Allah (1956-2012)

Roszaini Haniffa, Mohammad Hudaib